Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.83Commercio all'ingrosso di legname, materiali da costruzione e articoli igienico-sanitari
- 46.83.10Commercio all'ingrosso di legname
Description
- wholesale of wood in the rough
- wholesale of products of primary processing of wood
- wholesale of pallets, other load boards of wood, and barrels
- wholesale of raw and assembled wood flooring
Exclusion notes
Excluded from division 46:
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- rental and leasing of goods, see division 77
- packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
Excluded from group 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Frequently asked questions
I sell raw timber, boards, pallets or hardwood flooring to businesses: 46.83.10?
If I cut, plane or prepare timber in my own facility, does it remain wholesale trade?
No, cutting and planing of wood should be compared with 16.11.00. 46.83.10 covers wholesale resale; some commercial adaptation work is different from organised wood processing as a manufacturing activity.
I import timber and hardwood flooring from abroad to resell to businesses: do I stay on 46.83.10 or is an importer code required?
Stay on 46.83.10: wholesale of timber includes importing on your own account. If the catalogue expands to cement, bricks and other building materials, that part belongs under 46.83.29.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.73.10— Commercio all'ingrosso di legname, semilavorati in legno e legno artificiale(corrispondenza diretta)